Ramsay v Revenue and Customs Commissioners

[2013] UKUT 0226 (TCC) Appeal number: FTC 77/2012. CAPITAL GAINS TAX Ð s 162 TCGA Ð roll-over relief on transfer of a business as a going concern to a company in exchange for shares Ð whether activities of appellant in relation to a property divided into let flats amounted to a business Ð whether approach of First-tier Tribunal was correct in law.